Section 98-60 COIN-OPERATED VENDING OR SLOT MACHINES.

Chapter 98 BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSING.

A. Tax on coin-operated machines or devices.

1. Any person having anywhere in the Town a coin-operated machine or device of any description into which is inserted coins to dispose of articles of merchandise or for the purpose of operating devices that operate in the coin-in-slot principle, used for gain, shall pay for every such coin-operated machine or device, as the case may be, a license tax of twenty-five dollars ($25.) per year, which license shall not be prorated or transferable, except that:

a. On each coin-operated music machine, unit or device, the tax shall be ten dollars ($10.).

b. On each coin-operated pinball machine, unit or device, the tax shall be twenty-five dollars ($25.).

c. On each coin-operated radio or television machine, the tax shall be five dollars ($5.).

(Ord. No. 2-96 Amended (1) 2-12-96-Effective Upon Passage)

2. This section shall not apply to coin-operated machines that are used solely for the purpose of selling individual sanitary drinking cups or sanitary drinking cups and natural water; or to machines vending sanitary napkins; or for the delivery of newspapers; or weighing machines; or automatic baggage or parcel checking machines or receptacles; or to vending machines that vend only goods, wares, or merchandise; or postage stamps machines; or machines that provide service only; or viewing machines; or photomat machines; or machines affording rides to children.

3. No license tax shall be imposed by the town on or on account of any candy vending machine under the ownership and supervision of any state commission or state agency.

4. Regularly licensed retail merchants paying retail merchant's license tax on their sales at retail shall not be required to have any separate vending machine license on such coin-operated machines which are located on the premises of their place of business.

B. Amusement operations. (Ord. No. 12-13-82 Added 12-13-82-Effective Upon Passage)

1. Definitions. As used in this section, the following terms shall have the meanings indicated:

AMUSEMENT OPERATOR - Any person, selling, leasing, renting or otherwise furnishing or providing a coin-operated amusement machine in the town; however, the term amusement operator shall not include any person owning less than three (3) such machines and operating such machines on property owned or leased by such person.

AMUSEMENT MACHINE - Any coin-operated machine not listed in Section 58.1-3721, Code of Virginia 1950, as amended.

2. A license tax in the amount of two hundred dollars ($200.) per year is hereby imposed on any amusement operator for the operation of ten (10) or more coin-operated amusement machines in the Town of Front Royal.

3. An annual license tax of twenty dollars ($20.) per machine is hereby imposed on any amusement operator for the operation of fewer than ten (10) coin-operated amusement machines in the Town of Front Royal.

4. In addition, the share of gross receipts actually received by any amusement operator from coin-operated amusement machines operated within the Town of Front Royal shall be subject to a gross receipts tax as provided in Section 98-62 of the Code of the Town of Front Royal, Virginia.